existing plan of insurance

(4) Special rules for contracts issued before January 1, 1989 , under existing plans of insurance, with term insurance or annuity benefits For purposes of this part— (A) In general In the case of a life insurance contract issued before January 1, 1989 , under an existing plan of insurance, the life insurance reserve for any benefit to which this paragraph applies shall be computed separately under subsection (d)(1) from any other reserve under the contract. (B) Benefits to which this paragraph applies This paragraph applies to any term insurance or annuity benefit with respect to which the requirements of clauses (i) and (ii) of paragraph (3)(C) are met. (C) Existing plan of insurance For purposes of this paragraph, the term “existing plan of insurance” means, with respect to any contract, any plan of insurance which was filed by the company using such contract in one or more States before January 1, 1984 , and is on file in the appropriate State for such contract.


26 USC § 807(e)(4)

Scoping language

For purposes of this part
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